1.audit 审计 lg-_[!4Z
2.attestation 鉴证 qG;tD>jy
3.credibility 可信赖程度 Wf3BmkZzz
4.audit of financial statements 财务报表审计 Y`j$7!j
5.agreed-upon procedures 执行商定程序 H^n@9U;[K
6.high levels of assurance 高水平保证 cgrSd99.
7.compilation 编制 g8MW6Y
8.reliability 可靠性 5/'Q0]4h
9.relevance 相关性 88_ef7w
10.professional skepticism 职业谨慎 iuY,E
11.objectivity 客观性 GO"|^W
12. professional competence 专业胜任能力 no<$=(11i
13.Senior/CPA-in-charge 项目经理 n5d8^c! 2
14.audit engagement letter 业务约定书 *xNc^&.
15.recurring audit 连续审计 >1!u]R<3
16.the client 委托人 b
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17.change CPA 更换注册会计师 Vt}QPNt
18.the existing CPA 现任注册会计师 ; H ;h[
19.the successor CPA 后任注册会计师 zz
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20.the preceding CPA前任注册会计师 Q ")Xg:
21.issue the audit report 出具审计报告 >M2~p&Si
22.expert 专家 5m~9Vl-&
23.the board of directors 董事会 uluAqDz`
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 zG_n x3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O +o)z6(
27.a general knowledge of —— 初步了解―――的情况 F@Sk=l(
28.a more knowledge of—— 进一步了解的情况 (o|bst][S
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 :
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31.business risks 经营风险 sn:VM HrOT
32.appropriateness 适当性 gJ|#xZ
33.accounting estimate 会计估计 iUcX\
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34.management representations 管理层声明 e}?Q&Lci
35.going concern assumption 持续经营假设 myfTztJ
36.audit plan 审计计划 i,;JI>U
37.significant audit areas 重点审计领域 s_y8+BJaV
38.error 错误 l3Zi]`@r
39.fraud舞弊 ;iiCay37F
40.modified or additional procedures 修改或追加审计程序 &'fER-
41.misappropriation of assets 侵占资产 }BC%(ZH6
42.transactions without substance 虚假交易 X\;:aRDS
43.unusual pressures 异常压力 rgIWM"
44.the suspected noncompliance 涉嫌存在违法行为 .@)vJtH)
45.materialiy 重要性 ^o5;><S]
46.exceed the materiality level 超过重要性水平 4:rwzRDY
47.approach the materiality level 接近重要性水平 oH=?1~e
48.an acceptably low level 可接受水平 O;RBK&P
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 &6s&nx
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 4E.9CjN1>
52.subsequent events 期后事项 2|bt"y-5r
53.adjust the financial statements 调整财务报表 tsg`c;{
54.perform additional audit procedures 实施追加的审计程序 _3 3 b %
55.audit risk 审计风险 Zm0VaOT $I
56.detection risk 检查风险 eaf-_#qb
57.inappropriate audit opinion 不适当的审计意见 mce qZv
58.material misstatement 重大的错报 qj~=qV0p
59.tolerable misstatement 可容忍错报 %}TJr]'F
60.the acceptable level of detection risk 可接受的检查风险